Assessee, a foreign company  manufacturer and supplier of  telecommunication equipment.  As regards supply of software embedded to telecommunication equipment to Indian customers, assessee contended  that since software was inextricably linked to equipment supplied, payment received against said supply could not be treated as royalty.  AO held  that payment for software embedded to telecommunication equipments supplied to Indian customers was taxable as royalty on gross basis both under provisions of Act as well as tax treaty and, accordingly, he brought to tax royalty on embedded software.  Tribunal held  that income from supply of software embedded in hardware equipment or otherwise to customers in India did not amount to royalty under section 9(1)(vi) and under article 13, addition made by Assessing Officer was to be deleted.  (AY. 2015-16, 2016-17)